The amendment relates to Rebate Item 317.04, “Goods used in the Manufacture of other goods”, and then the “Industry: Specified Motor Vehicles”. The substitution in Note 27(i) to Rebate Item 317.04 (Schedule No. 3 Part 1) for subparagraph (b) that reads “(b) less the value for customs duty purposes of all such components in unopened containers or unit load devices, provided that the value for customs duty purposes of such components in containers or unit load devices not opened shall be carried forward as an opening balance to the ensuing quarter". The insertion of Note 27A to Rebate Item 317.04, that reads "27A For the purposes of Note 27(i)(b), "unit load device" means any container or covered pallet specially designed and used for the carriage of cargo by air". Imposed with retrospective effect to 01 January 2012.
